India salary planning · Reviewed 2026-10-08
CTC to In-hand Salary Calculator 2026–27
Convert annual CTC to cash gross and estimated monthly take-home. Compare old and new income-tax regimes, see PF and ESI assumptions, and download the breakup. Choose FY 2025–26 / AY 2026–27 or Tax Year 2026–27.
Salary and contribution assumptions
Included in annual cash; spread over 12 months for this estimate.
A planning assumption, not a legal basic-pay minimum. Use the wage-structure checker for the statutory wage.
Automatic PT schedules assume no separate exemption. Choose a verified manual amount for an age, disability or other local exemption.
Enter verified employee welfare, insurance, loan or other deductions. These do not automatically become income-tax deductions.
Old-regime comparison
Employee PF is added automatically; combined investment deduction is capped at ₹1.5 lakh.
Enter the eligible exemption, not rent paid or total HRA.
Exclude the investment amount, HRA and PT already entered. Confirm individual limits.
Estimated take-home and tax comparison
New regime
₹91,514.67 / month
Annual income tax including cess: ₹0.00
Taxable income: ₹10,61,680.00
Standard deduction: ₹75,000.00
Old regime
₹80,512.17 / month
Annual income tax including cess: ₹1,32,030.00
Taxable income: ₹10,48,180.00
Standard deduction: ₹50,000.00
- Annual CTC including entered employer costs
- ₹12,00,000.00
- Annual employer-only benefits and other costs
- ₹0.00
- Monthly cash gross (annual average)
- ₹94,723.00
- Employee PF
- ₹3,000.00
- Employee ESI
- ₹0.00
- Other entered employee deductions
- ₹0.00
- Professional tax (annual average)
- ₹208.33
- Employer PF (inside CTC)
- ₹3,000.00
- Employer ESI (inside CTC)
- ₹0.00
- Gratuity provision (inside CTC)
- ₹2,277.00
This annualised estimate holds the representative month's contribution basis constant. It is not a month-by-month TDS schedule. Variable pay is averaged; employer benefits and gratuity provision are not bank pay. PF wage ceiling used: ₹25,000.00. Tax covers resident ordinary salary income; special-rate income, employer NPS and arrears relief need separate computation.
Check the statutory wage definition, the ESI coverage timeline and the September 2026 split-month PF calculation before using the estimate for payroll.
How the estimate works
CTC mode solves cash gross after employer PF, employer ESI, gratuity provision and your entered employer-only costs. Gross mode starts from your cash salary and estimates the corresponding employer cost. Add insurance, welfare, EDLI/admin costs and other employer benefits to the annual employer-cost field where they are inside the offer.
Both regimes use the selected year's ordinary salary slabs. The new regime uses a ₹75,000 salary standard deduction, a resident rebate up to ₹60,000 at taxable income up to ₹12 lakh, and marginal relief immediately above that boundary. The old regime uses ₹50,000 standard deduction, your eligible HRA and deductions, the entered age band and professional tax. Both estimates include applicable surcharge, marginal relief and 4% cess.
PF uses the representative month's ceiling: ₹15,000 before the September 2026 change and ₹25,000 for full months from October. September requires the separate split-month tool. Membership and ESI coverage must be confirmed; a salary figure alone cannot decide them. Local PT is averaged across the year, so actual monthly deductions can differ.
This model is for resident individuals with ordinary salary income. It does not calculate special-rate capital gains, business income, employer NPS, foreign tax, arrears relief or actual year-to-date TDS adjustments.
Worked example and related checks
At ₹1,00,000 monthly cash gross, annual salary is ₹12 lakh. The new-regime standard deduction reduces taxable income to ₹11.25 lakh; for an eligible resident with only ordinary salary, the rebate reduces income tax to zero. Employee contributions and professional tax still reduce bank pay.
Salary calculator questions
What is the difference between CTC, gross and in-hand salary?
CTC includes employer costs such as employer PF, insurance and gratuity provisioning. Cash gross is salary before employee deductions. In-hand pay is cash gross less employee contributions, professional tax and salary TDS.
Does the calculator include income tax?
Yes. It compares the new and old regimes for resident ordinary salary, including standard deductions, applicable rebate, marginal relief, surcharge and cess. It excludes special-rate income and actual year-to-date TDS adjustments.
Is ₹12.75 lakh salary always tax-free?
For an eligible resident with only ordinary salary, the new regime's ₹75,000 standard deduction can reduce ₹12.75 lakh to ₹12 lakh taxable income, where the rebate applies. Other income, special rates or a different taxable salary can change the answer.
Why do I choose a representative payroll month?
The PF wage ceiling changed during September 2026. The estimate annualises a full month's contribution basis; it does not recreate the year's actual payroll. Use the split-month tool for September and actual payroll records for year-to-date TDS.
Does ESI stop immediately when salary crosses the wage limit?
Coverage can continue through the contribution period after a wage increase. Confirm membership and any employee daily-wage exemption using the ESI timeline tool. This calculator follows your confirmed coverage choice rather than deciding it from salary alone.
Does selecting a state automatically calculate every local deduction?
No. Verified Kerala and Maharashtra PT schedules are available; other states use a manually entered monthly average. Local exemptions, welfare contributions and payment frequency require separate checks against the relevant authority.